Subheading · Chapter 21 · Heading 2103
2103.10: Sauces and preparations therefor: soya sauce
Official description Soya sauce
2103.10 is a six-digit subheading of heading 2103, sauces and preparations therefor, chapter 21.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2103 10 00 00 Soya sauce 6%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 2.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £14.3m | 31.6% | +4.4% |
 China | £10.3m | 22.7% | +2.9% |
 Poland | £6.4m | 14.2% | +12.9% |
 Japan | £5.2m | 11.4% | -3.2% |
 Malaysia | £2.5m | 5.4% | +12.5% |
 Hong Kong SAR China | £1.5m | 3.3% | -26.4% |
 Thailand | £1.5m | 3.2% | +4.1% |
 Ireland | £780k | 1.7% | +4.8% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$100.1kUS$100.1k+US$1.3m+US$20.2m+> US$74.7m
Exports: 142
- China: US$278.9m
- Netherlands: US$140.3m
- Japan: US$102.2m
- United States: US$74.7m
- Singapore: US$58.3m
- Germany: US$56.6m
- Thailand: US$56m
- Indonesia: US$32.5m
- Taiwan: US$29m
- Hong Kong SAR China: US$28.9m
- Malaysia: US$20.8m
- South Korea: US$20.3m
- Philippines: US$20.2m
- Canada: US$13.6m
- Poland: US$9.9m
- United Kingdom: US$9.1m
- Austria: US$8.2m
- Vietnam: US$7.5m
- Italy: US$5.3m
- Belgium: US$5.3m
- Czechia: US$4.7m
- France: US$3.8m
- Peru: US$3.2m
- Brazil: US$3.1m
- Sweden: US$3m
- Russia: US$2.8m
- Spain: US$2.7m
- Portugal: US$2.3m
- Denmark: US$2m
- Dominican Republic: US$1.9m
- India: US$1.7m
- South Africa: US$1.3m
- Latvia: US$1.2m
- Ukraine: US$856.3k
- Ireland: US$840.7k
- Guatemala: US$661.2k
- Ecuador: US$604.4k
- Honduras: US$597.2k
- Suriname: US$559k
- United Arab Emirates: US$524.1k
- Slovenia: US$467.8k
- Kazakhstan: US$458k
- Bulgaria: US$388.8k
- Australia: US$348.4k
- El Salvador: US$345.3k
- Pakistan: US$342.8k
- Cyprus: US$334.9k
- Türkiye: US$333.4k
- Costa Rica: US$310.3k
- Slovakia: US$273.9k
- New Zealand: US$237.1k
- Estonia: US$225.6k
- Switzerland: US$218.1k
- Hungary: US$192.7k
- Saudi Arabia: US$191.2k
- Serbia: US$177k
- Zambia: US$176.5k
- Greece: US$174.3k
- Mexico: US$124.5k
- Jamaica: US$110.9k
Trade value (US$) no reported trade < US$537kUS$537k+US$2.8m+US$13.6m+> US$38m
Imports: 216
- United States: US$139.3m
- France: US$61.8m
- Germany: US$57.4m
- United Kingdom: US$55.8m
- Canada: US$54.9m
- Australia: US$47.3m
- Netherlands: US$38m
- Italy: US$33.5m
- Hong Kong SAR China: US$28.9m
- Spain: US$26m
- China: US$23.5m
- Mexico: US$21.5m
- Indonesia: US$20.2m
- Malaysia: US$20.2m
- Singapore: US$17.5m
- South Korea: US$17.1m
- Thailand: US$16.2m
- Poland: US$15.9m
- Russia: US$15.3m
- Philippines: US$15.3m
- Vietnam: US$14.5m
- Sweden: US$13.6m
- Switzerland: US$11.9m
- Saudi Arabia: US$11.1m
- Taiwan: US$10.9m
- Belgium: US$10.6m
- Norway: US$9.7m
- United Arab Emirates: US$9.6m
- Denmark: US$9.4m
- New Zealand: US$8.7m
- Czechia: US$7.7m
- Austria: US$7.4m
- Israel: US$7.3m
- Laos: US$7.2m
- Chile: US$6.7m
- Ireland: US$5.8m
- Portugal: US$5.3m
- Finland: US$5.2m
- Cambodia: US$5m
- India: US$4.9m
- Japan: US$4.4m
- Ukraine: US$4.4m
- Romania: US$4.3m
- Myanmar (Burma): US$4.1m
- Kuwait: US$3.5m
- Türkiye: US$3.4m
- South Africa: US$3.4m
- Slovakia: US$3.4m
- Macao SAR China: US$3.2m
- Brazil: US$3.2m
- Peru: US$3.1m
- Senegal: US$2.9m
- Lithuania: US$2.8m
- Kazakhstan: US$2.8m
- Dominican Republic: US$2.7m
- Qatar: US$2.4m
- Latvia: US$2.3m
- Greece: US$2.2m
- Brunei: US$2m
- Bulgaria: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$278.9m | 27.3% |
| 2 | Netherlands | US$140.3m | 13.7% |
| 3 | Japan | US$102.2m | 10% |
| 4 |  United States | US$74.7m | 7.3% |
| 5 |  Singapore | US$58.3m | 5.7% |
| 6 |  Germany | US$56.6m | 5.5% |
| 7 | Thailand | US$56m | 5.5% |
| 8 |  Indonesia | US$32.5m | 3.2% |
| 9 |  Taiwan | US$29m | 2.8% |
| 10 | Hong Kong SAR China | US$28.9m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$139.3m | 13.6% |
| 2 |  France | US$61.8m | 6% |
| 3 | Germany | US$57.4m | 5.6% |
| 4 | United Kingdom | US$55.8m | 5.5% |
| 5 |  Canada | US$54.9m | 5.4% |
| 6 |  Australia | US$47.3m | 4.6% |
| 7 | Netherlands | US$38m | 3.7% |
| 8 |  Italy | US$33.5m | 3.3% |
| 9 | Hong Kong SAR China | US$28.9m | 2.8% |
| 10 |  Spain | US$26m | 2.5% |
Binding rulings for similar goods 1
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- 600016832 HMRC
A ready-to-consume liquid condiment which is intended for use as a seasoning or an accompaniment to food, with a pleasant, sweet, sour, and salty flavour. Ingredients: Water, soybeans, wheat, salt, sweeteners and flavour enhancers, high-fructose corn syrup, mirin, monosodium glutamate, sucralose,…
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
Quota · Applies from: CELEX 32026R1455 · Source: eur-lex.europa.eu
- Tariff change
Update to Autonomous Tariff Suspensions – 28 May 2026
Trade Tariff news 6499 · Source: trade-tariff.service.gov.uk
Subheading 2103.10 is a single line in the UK Global Tariff, where the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 2103.10; the duty is 7.7%.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 6%; 172 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £45.4m (up 4% on the year before), at an average of £1.67 per kg; Netherlands supplied 32%, followed by China.
World trade in these goods reached US$1bn in 2024, up 12.7% on 2023.
China was the largest exporter with 27.3% of the total, ahead of the Netherlands.
Products classified here
Questions and answers
What is the HS code for sauces and preparations therefor: soya sauce?
Sauces and preparations therefor: soya sauce fall under HS subheading 2103.10, part of heading 2103, in section IV of the Harmonized System.
What is the import duty on sauces and preparations therefor: soya sauce in the UK?
Under the UK Global Tariff, imports under 2103.10 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on sauces and preparations therefor: soya sauce in the EU?
Under the EU Combined Nomenclature, imports under 2103.10 from countries without a preferential agreement are charged at 7.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most sauces and preparations therefor: soya sauce?
China, with US$278.9m in 2024 (27.3% of world exports).
Which countries can export these goods to the UK duty-free?
172 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Netherlands (32%), China (23%) and Poland (14%), out of total imports of £45.4m.
Typical products
Everyday names, not part of the legal text.